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366 results for “disallowance”+ Set Off of Lossesclear

Sorted by relevance

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Key Topics

Section 26384Section 143(3)73Disallowance48Section 80P46Deduction45Section 4039Addition to Income39Section 10B35Section 25028Section 14A

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

Showing 1–20 of 366 · Page 1 of 19

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Section 12A24
Depreciation24

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

disallowance made by the Revenue authorities was not justifiable.” 5.8 The Ld. AR submitted that the assessing officer had made the addition in assessment year 2009-10 under ‘business head ' on the pretext that there was an 'apparent loss' of Rs. 89.76 lakhs on alleged policy of underselling in which event there was an apparent gain in the books

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 61/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 14A

setting off the said unabsorbed brought forward loss. The authorities under the AIT Act, disallowed the set off of unabsorbed

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 60/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 14A

setting off the said unabsorbed brought forward loss. The authorities under the AIT Act, disallowed the set off of unabsorbed

M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 128/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 14A

setting off the said unabsorbed brought forward loss. The authorities under the AIT Act, disallowed the set off of unabsorbed

THE DCIT, COCHIN vs. M/S.ASPINWALL & CO. LTD, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 133/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 14A

setting off the said unabsorbed brought forward loss. The authorities under the AIT Act, disallowed the set off of unabsorbed

KINGS INFRA VENTURES LTD,THEVARA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2), KOCHI, KOCHI

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 143(3)

disallowances of losses carried/brought forward and set off, if and as needed.” The Tribunal vide order dated 14/7/2017 confirmed the same

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

In the result, the appeal filed by the Revenue is partly allowed

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

setting off carry forward losses. The case was selected for scrutiny through CASS and notice was issued under Section 143(2) of the Act to the assessee., On 30.03.2012 the assessee filed revised return of income which was taken into consideration. The assessee company was approved as a 100% EOU by the Board of Approval on 29.03.2000 for a period

M/S. ACCEL TRANSMATIC LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, appeal filed by the assessee are partly allowed

ITA 373/COCH/2016[2008-09]Status: DisposedITAT Cochin26 May 2017AY 2008-09

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 10BSection 70Section 72

disallowance of set off of brought forward loss. 2. Though the assessee has mentioned the quantum of brought forward business